13304052, 12D-1.0025 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 13304052

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

GENERAL RULES

Overview

RULE:

12D-1.0025	Computation of Time; Due Dates Falling on Weekends and Holidays
12D-1.010	Reconciliation of Interim Tax Rolls - Form of Notification

PURPOSE:

The purpose of proposed new Rule 12D-1.0025 (Computation of Time; Handling of Weekends and Holidays) is to clarify how deadlines for property tax actions will be applied when the deadline ends on a weekend or holiday. The effect of creating Rule 12D-1.0025 is to eliminate confusion about how to handle a deadline that falls on a non-business day. The purpose of the proposed amendments to Rule 12D-1.010, F.A.C. (Reconciliation of Interim Tax Rolls – Form of Notification), is to remove a form which is not used. The effect of amending Rule 12D-1.010, F.A.C., is to eliminate an obsolete form.

SUBJECT:

The subject of proposed new Rule 12D-1.0025 is due dates and deadlines for required property tax actions. The subject of the proposed amendments to Rule 12D-1.010, F.A.C., is how to notify taxpayers about the non-standard procedures that apply when a property appraiser adopts an interim property tax roll.

RULEMAKING AUTHORITY:

195.027, 213.06(1) FS.

LAW:

193.1145, 193.122, 197.162, 197.172, 197.322, 197.333, 197.343, 197.344, 197.432, 197.443 FS.

PRINT PUBLISH DATE:

7/29/2013 Vol. 39/146

RELATED STATUTES
AND LAWS:

195.027, 213.06(1) FS., 193.1145, 193.122, 197.162, 197.172, 197.322, 197.333, 197.343, 197.344, 197.432, 197.443 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12D-1.0025&PDate=7/29/2013&Section=1

REFERENCE MATERIALS:

No reference(s).

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